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Old August 28, 2011, 01:44 PM   #1
Webleymkv
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Cast bullet tax?

I was at the Indy 1500 (IN State Fairgrounds) gun show on Friday. While I was there, both my dad and I each bought a 500-count box of cast bullets (components only, not loaded ammo) and the gentleman that sold us the bullets informed us that there was a tax of $1/500 bullets. This was the first I've heard of such a tax, does anyone else have any information on this?
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Old August 29, 2011, 09:32 AM   #2
brickeyee
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Pittman act tax covers bullets, but is based on value (percentage of price).

Sounds like BS.
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Old August 29, 2011, 01:41 PM   #3
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The Pittman-Robertson Act only applies to assembled ammunition and firearms (excluding handguns), and then only to the original manufacturer, producer or importer. Components are exempt. I don't claim to know everything there is to know about commerce and taxes, but I've got my doubts about that "tax".
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Old August 29, 2011, 03:43 PM   #4
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This one sounds like BS, but the Federal Excise tax does cover component bullets (original manufacturer). Many gunshow casters don't have their Class 06 FFL, though. Most small-time casters think they can interpret the Federal regulations better than the ATF, but never make it to the actual definition that matters:
Quote:
Originally Posted by 18 USC 44 § 921(a)(17)(A)
The term "ammunition"
means ammunition or cartridge cases,
primers, bullets, or propellant powder
designed for use in any firearm
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Old August 29, 2011, 05:45 PM   #5
Webleymkv
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I thought it sounded odd because the supposed "tax" was the same amount ($1) regardless of the price of the bullets. The bullets Dad bought (210gr .410" SWC) were about $8 per box more than the ones I bought (158gr .358" SWC) but we were both charged the same $1 "tax". Honestly though, I'm not all that upset about it because the price on the bullets was more than competitive even after the "tax".
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Old August 29, 2011, 08:16 PM   #6
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Frankenmauser, that definition only applies within 18 USC 44. The excise tax that Pittman-Robertson collects is defined in 26 USC 32 and refers, in this case, specifically to assembled ammunition. There is no excise tax on component parts.
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Old August 30, 2011, 12:04 AM   #7
FrankenMauser
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Quote:
Frankenmauser, that definition only applies within 18 USC 44. The excise tax that Pittman-Robertson collects is defined in 26 USC 32 and refers, in this case, specifically to assembled ammunition. There is no excise tax on component parts.
I understand that, and was simply pointing out something that's not well known.

In addition: 18 USC 44 Specifically states that the excise tax does apply to ammunition components.

I don't have the text available at the moment, but I believe it is located in 18 USC 44 § 921(a).
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Old August 30, 2011, 09:59 AM   #8
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I guess that you're going to have to point out the specific section of 18 USC 44 that says that components are subject to taxation because I can't find it. Title 18 is for crimes. Title 26 is for taxes and it refers only to loaded ammunition, not components.

Title 18 does define what constitutes ammunition for licensing purposes.
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Old August 30, 2011, 04:03 PM   #9
FrankenMauser
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I can't, for the life of me, find the section I saw that reference in.
I have a pdf with a compilation of the regulations pertinent to component manufacturing, that I know I can find it in. ...But it won't open on this laptop.

I'm wondering if I was using an old copy of 18 USC 44 § 921, when I compiled the data. The current date for that section is Feb 1, 2010. I'd be willing to bet I was using a previous version, that had a paragraph that conflicted with Title 26, which has since been removed.

If I can get this pdf document open, I'll post the info. But, at this time, I think I am wrong (based on the current version).
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Old September 2, 2011, 06:04 PM   #10
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sounds like a local tax. Might be something for each sale ($1) of bullets/ammo/whatever in that jurisdiction. Could be state, could even be county/town.

Never ran across any Fed tax like that, and I've bought a lot of bullets! Just none in Indy.
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